SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

That I, PURIFICACION B. TAN, single, of legal age, Filipino and presently residing at San Vicente, Ilagan
City, Isabela, do hereby name, appoint, and constitute, VICTORIA B. TAN, single, or FELISA TAN SAN PEDRO,
married, both of legal age, Filipino and with address at No. 16 I. De Guzman Street, Marulas, Valenzuela City and Unit
6 No. 28 Mapagmahal Street, Brgy. Pinyahan, Quezon City, to be my true and lawful attorney/s-in-fact, for me and in
my name, place and stead, to do and perform the following acts and things:

1. To settle, adjudicate and partition in whatever legal means and manner my rights, interests and
participation as an heir in the estate of the late DOLORES BALMACEDA TAN consisting of two (2) parcels of land
with improvements built thereon both located at Celina Homes II Subd., Brgy. 168, Caloocan City and identified as Lot
15 and Lot 17 both of Blk. 9 of the cons. subd. plan Pcs-00-008301 and presently covered by TCT No. C-361224
and C-404656 issued by the Registry of Deeds of Kaloocan City, and any other real/personal properties that maybe
discovered and found to be registered under the name of said deceased within the Philippines;

2. To represent, negotiate and transact for the sale and sell in such amount as she approves and to
sign the Contract to Sell and/or Deed of Absolute Sale or any documents that may be required in connection with the
sale of both of the above-mentioned properties; to claim and receive the proceeds of the sale whether in cash or check
and in case of the latter to name either of my attorney-in-fact as payee; to process and settle whatever taxes due to
the Bureau of Internal Revenue in connection with the settlement of estate and sale of the properties; apply for TIN or
TIN verification/update or change of status; and to transact in all matters pertaining to the properties in all other
government agencies such as but not limited to City Assessor’s Office, Real Property Land Tax Office, Registry of
Deeds for Caloocan City; and to apply for, make, sign, execute and deliver all documents relative to said transactions;

3. To make, sign, execute and deliver any deed, documents, instruments, plans and agreements of
other writings of whatever kind and nature in connection with the above transaction; to apply for, request, claim and
receive original copy or certified copy of my certificate of live birth and/or marriage contract with the Philippine Statistics
Authority or Local Civil Registry Office;

4. My attorneys-in-fact are hereby expressly authorized and empowered to delegate to any person,
who may exercise in their stead, any or all of the powers and authority herein granted to them, or substitute any person
in their place to do and perform for us the said powers and authority.

GIVING AND GRANTING unto my said attorneys-in-fact full power and authority to do and perform every act
and thing whatsoever requisite and necessary to be done in and about the premises, as fully to all intents and purposes
as I might or could do if personally present, hereby ratifying and confirming all that my said attorneys their delegates
or substitutes, shall lawfully do or cause to be done by virtue of these presents.

IN WITNESS WHEREOF, I have signed on this ______ day of ____________, 2023 at Ilagan, Isabela.

PURIFICACION B. TAN
Principal

Signed in the Presence of:

__________________________ __________________________

REPUBLIC OF THE PHILIPPINES)

ILAGAN, ISABELA ) SS.

BEFORE ME, a Notary Public for and in Valenzuela City, this ______ day of ____________, 2023 at Ilagan,
Isabela, personally came and appeared: PURIFICACION B. TAN with Senior ID No. 22225 issued on 09-15-15 at
Ilagan, known to me thru means of identification to be the same person who executed the foregoing instrument and
acknowledged to me that the same is her own free act and voluntary deed.

WITNESS MY HAND AND SEAL.

Doc. No. _______;

Page No. _______;
Book No. _______;
Series of 2023.